Crocs Results Presentation Deck

cr CS cr OCS CI OC APPENDIX NON-GAAP RECONCILIATION (CONT'D) Non-GAAP Income Tax Expense (Benefit) and Effective Tax Rate Reconciliation: GAAP income from operations GAAP income before income taxes Non-GAAP income from operations (1) GAAP non-operating income (expenses): Foreign currency gains (losses), net Interest income Interest expense Other income (expense), net Non-GAAP income before income taxes GAAP income tax expense Tax effect of non-GAAP operating adjustments Impact of intra-entity IP transfers (2) Non-GAAP income tax expense GAAP effective income tax rate Non-GAAP effective income tax rate GA $ $ $ Three Months Ended March 31, 2022 2021 (in thousands) 118,677 $ 99,060 175,463 480 102 (19,252) (947) 155,846 26,300 7,622 (3,107) 30,815 26.5 % 19.8 % $ $ 124,686 122,588 125,671 (504) 27 (1,632) 11 123,573 24,190 249 (352) 24,087 19.7 % 19.5 % (1) See 'Non-GAAP income from operations and operating margin reconciliation' above for more details. (2) In the fourth quarter of 2020, and subsequently in the fourth quarter of 2021, we made changes to our international legal structure, including an intra-entity transfer of certain intellectual property rights, primarily to align with current and future international operations. The transfers resulted in a step-up in the tax basis of intellectual property rights and correlated increases in foreign deferred tax assets based on the fair value of the transferred intellectual property rights. This adjustment represents the current period impact of these transfers. AC 27 5 E 12 d 40 24 JC 76

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